Duty Free Shops supplies not Exports under GST - Delhi AAR ruling

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Though section 105 of CGST Act states that every proceeding before Authority for Advance Ruling (AAR) shall be judicial proceedings, however, Rule 103 of CGST rules states that both the member judges of this authority shall be officers not below the rank of joint commissioners. Departmental officers
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Shivashish

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Chartered Accountant

Practicing as Advocate into Tax and Economic Laws. I am a qualified Chartered Accountant and a Law graduate.

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